INTERNAL REVENUE SERVICE
DISTRICT DIRECIOR DEPARIMENT OF THE TREASURY
P. O. BOX 2508
CINCINNATI, OH 45201
MAR 06 1009 Employer Identification Number:
Date:
33-0839347
DIN:
17053036028019
THE BARSTOW POLICE ACTIVITIES Contact Person:
LEAGUE INC TERRY KAYE
220 E MOUNTAIN VIEW AVE ID# 31038
BARSTOW, CA ontact Telephone Number
92311 (877) 829-5500
Accounting Period Ending:
December 31
Foundation Status Classification:
Advance Ruling Period Begins
January 14, 1995
Advance Ruling Period Ends:
December 31, 2003
Addendum Applies:
No
Dear Applicant:
Based on information you sugplied, and assuming your operations will be as stated in your application for recognition of exemption, we have determined you are exempt from federal income tax under section 501(a) of the Internal Revenue Code as an organization described in section 501(c) (3). inal determination of vour foundation status under section 509(a) of the Code. ecause you are a newly created organization, we are not now making a However, we have determined that you can reasonably expect to be a publicly supported organization described in sections 509 (a) (1) and 170 (b) (1) (A) (vi).
Accordingly, during an advance ruling period you will be treated as a publicly supported organization, and not as a private foundation. This advance ruling period begins and ends on the dates shown above.
Within 90 days after the end of your advance ruling period, you must send us the information needed to determine whether you have met the reauire- ments of the applicable support test during the advance ruling period.
If you
establish that you have been a publicly supported organization, we will classi- Íy you as a section 509 (a) (1) or 509(a) (2) organization as long as you continue to meet the requirements of the applicable support test. If you do not meet the public support requirements during the advance ruling period, we will classify you as a private foundation for future periods. Also, if we classify you as a private foundation, we will treat you as a private foundation from your beginning date for purposes of section 507 (d) and 4940.
Grantors and contributors may rely on our determination that you are not a private foundation until 90 days after the end of your advance ruling period.
If you send us the required information within the 90 days, grantors and contributors may continue to rely on the advance determination until we make a final determination of your foundation status.
If we publish a notice in the Internal Revenue Bulletin stating that we Letter 1045 (DO/CG)
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THE BARSTON POLICE ACTIVITIES
will no longer treat you as a publicly supported organization, grantors and notice. In addition, if you lose your status as a publicly supported organi- contributors may not rely on this determination after the date we publish the zation, and a grantor or contributor was responsible for, or was aware of, the act or failure to act, that resulted in your loss of such status, that person may not rely on this determination irom the date of the act or failure to act.
Also, if a grantor or contributor learned that we had given notice that you would be removed from classification as a publicly supported organization, then that person may not rely on this determination as of the date he or she acquired such knowledge.
of operation, please let us know so we can consider the effect of the change on If you change your sources of support, your purposes, character, or method your exempt status and foundation status. If you amend your organizational document ox bylaws, please send us a copy of the amended document or bylaws.
Also, let us know all changes in your name or address.
the Federal Insurance Contributions Act on amounts of $100 or more you pay to As of January 1, 1984, you are liable for social security taxes under each of your employees during a calendar year. You are not liable for the tax imposed under the Federal Unemployment Tax Act (FUTA) • vate foundation excise taxes under Chapter 42 of the Internal Revenue Code. Organizations that are not private foundations are not subject to the pri- However, you are not automatically exempt from other federal excise taxes. you have any questions about excise, employment, or other federal taxes, please let us know.
Internal Revenue Code. Donors may deduct contributions to you as provided in section 170 of the Bequests, legacies, devises, transfers, or gifts to you or for your use are deductible for Federal estate and gift tax purposes if they meet the applicable provisions of sections 2055, 2106, and 2522 of the Code.
Donors may deduct contributions to you only to the extent that their similar payments in conjunction with fundraising events may not necessarily contributions are gifts, with no consideration received. Ticket purchases and qualify as
Ruling 67-246, published in Cumulative Bulletin 1967-2, on page 104, gives deductible contributions, depending on the circumstances. Revenue guidelines regarding when taxpayers may deduct payments for admission to, or other participation in, fundraising activities for charity.
You are not required to file Form 990, Return of Organization Exempt From Income Tax, if your gross receipts each year are normally $25,000 or less. If you receive a Form 990 package in the mail, simply attach the label provided, normally $25, 000 or less, and sign the return. check the box in the heading to indicate that your annual gross receipts are Because you will be treated as
a public charity for return filing purposes during your entire advance ruling period, you should file Form 990 for each year in your advance ruling period that you exceed the $25, 000 filing threshold even if your sources of support do not satisfy the public support test specified in the heading of this letter.
Letter 1045 (DO/CG)
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THE BARSTOW POLICE ACTIVITIES
month after the end of your annual accounting period. If a return is required, it must be filed by the 15th day of the fifth A penalty of $20 a day
is charged when a return is filed late, unless there is reasonable cause for the delay. However, the maximum penalty charged cannot exceed $10, 000 or 5 percent of your gross receipts for the year, whichever is less. For organizations with gross receipts exceeding $1, 000, 000 in any year, the penalty is $100 per day per return, unless there is reasonable cause for the delay.
The maximum penalty for an organization with gross receipts exceeding $1,000,000 shall not exceed $50,000. This penalty may also be charged if a return is not complete. So, please be sure your return is complete before you You are not required to file federal income tax returns unless you are subject to the tax on unrelated business income under section 511 of the Code.
If you are subject to this tax, you must file an income tax return on Form 990-T, Exempt Organization Business Income Tax Return. In this letter we are not determining whether any of your present or proposed activities are unre- lated trade ox business as defined in section 513 of the Code.
You are required to make your annual return available for public make available a copy of your exemption application, any supporting documents, inspection for three years after the return is due. You are also required to and this exemption letter. Failure to make these documents available for public inspection may subject you to a penalty of $20 per day for each day there is a failure to comply (up to a maximum of $10, 000 in the case of an annual return).
an employer identification number even if you have no employees.
If an employer identification number was not entered on your application, we will assign a number to you and advise you of it. Please use that number on all returns you file and in all correspondence with the Internal Revenue If we said in the heading of this letter that an addendum applies, the aâdendum enclosed is an integral part of this letter.
Because this letter could help us resolve any questions about your exemot status and foundation status, you should keep it in your permanent records.
Letter 1045 (DO/CG)
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If you have any questions, please contact the person whose name and telephone number are shown in the heading of this letter.
Sincerely yours,
dace
Distake Director
Enclosure (s) :
Form 872-C
Letter 1045 (DO/CG)